How to declare stock held by a principal and job-worker under GST

Rule-119 of CGST Rules 2017

Declaration of stock held by a principal and job-worker .-

Every person to whom the provisions of section 141 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day.